The following partially completed process cost summary describes the July production activities of the Molding department at Ashad Company. Its production output is sent to the next department. All direct materials are added to products when processing begins. Beginning work in process inventory is 20% complete with respect to conversion. Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials 36,000 EUP 3,500 EUP 39,500 EUP Conversion 36,000 EUP 2,100 EUP 38,100 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 29,950 412,450 $ 442,400 Conversion $ 3,540 221,250 $ 224,790 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 3,000 36,500 36,000 3,500 Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) $ 33,490.00 633,700.00 $ 667,190.00 $ 0.00 Costs Charged to Production Costs of beginning work in process Costs incurred this period Total costs to account for Total costs accounted for *Difference due to rounding cost/unit Unit Reconciliation Units to account for Beginning work in process Units started this period Total units to account for Total units accounted for Completed and transferred out Ending work in process Total units accounted for 3,000 36,500 39,500 36,000 3,500 39,500 Equivalent Units of Production (EUP)- Weighted Average Method Units Units of ending work in process 3,500 % Materials 100% EUP- Materials 3,500 % Conversion 60% EUP-Conversion 2,100 Materials Conversion Costs Costs EUP EUP 0 Equivalent units of production Cost per EUP Costs transferred out Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation Costs transferred out Direct materials Conversion Total transferred out Costs of ending work in process Direct materials Conversion Total ending work in process Total costs accounted for EUP Cost per Total cost EUP EUP Cost per Total cost $ EUP 0.00 0.00 2,100 $